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IRS regulations limit the extent to which pension plan participants can benefit from these plans. These limitations reduce the amount of benefits that some highly paid employees are able to accumulate from the amounts they might otherwise accumulate in the absence of the limitations. The Excess Benefits Plan was created in 2000 specifically for employees …

Diving brief: Employers continued to see moderate growth in health benefit costs of 3.6% in 2018, but projections of a 4.4% increase this year would outpace the consumer price index and employee revenue growth, a new Mercer Poll warns. Medium and large companies were better able to control their costs than small companies. When asked …